2009 California Water Code - Section 8165 :: Article 4. Cancellation And Refund Of Assessments

8165.  The legislative body of the county or city which conducted
the proceedings for the organization of such drainage improvement
districts may do all of the following:
   (a) Order the cancellation of any special assessment district tax
levied upon property within such special assessment districts
subsequent to the date of transfer and any unpaid installments of
specific or direct assessments becoming due or delinquent subsequent
to the date of transfer.
   (b) Refund and adjust all payments made upon such installments
becoming due or delinquent subsequent to the date of transfer.
   (c) Cancel any and all installments of specific or direct
assessments levied to retire bonds issued under the Improvement Bond
Act of 1915, due or delinquent prior to the date of transfer in any
case in which the principal and interest upon such bonds maturing
prior to the date of transfer have been paid and the bonds so matured
have been canceled and retired.